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The 'science' of French public finances in the First World War

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  • Fabien Cardoni

Abstract

This study examines the beliefs of the two main French schools of thought, mainly the ideas of Paul Leroy-Beaulieu and Gaston J�ze, which sought to influence the management of public finances, and their impact on the financing of the First World War by the French government. It highlights debates during the war on the best approach to deal with the extraordinary financial demands of the war and the experiences and influence of foreign governments on French financial management practices. The last part examines how the war affected qualitatively the French public finances, the financial dogmas, and the scientific approach to public finance.

Suggested Citation

  • Fabien Cardoni, 2014. "The 'science' of French public finances in the First World War," Accounting History Review, Taylor & Francis Journals, vol. 24(2-3), pages 119-138, November.
    • Handle: RePEc:taf:acbsfi:v:24:y:2014:i:2-3:p:119-138
    DOI: 10.1080/21552851.2014.967931
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    Cited by:

    1. Giuseppe Modarelli, 2021. "Accounting and the budget negotiation process: The case of the Holy Shroud Exposition (1931) during a period of austerity," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(2), pages 7-53.
    2. Alou Adessé Dama, 2021. "Exploring Tilly’s Theory : Violent Conflicts and Tax Revenue in Sub-Saharan Africa," CERDI Working papers hal-03401539, HAL.

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